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Third Party Specification
RWT and NRWT Certificates / 2020 / Version 1.0
Page 1 of 17
2020 Resident Withholding
Tax (RWT) and Non-Resident
Withholding Tax (NRWT)
Filed Electronically
Software Requirements Specification For the year ending 31 March 2020
Version: 1.0
Date: 13/03/2019
Inland Revenue NZ, all rights reserved.
Third Party Specification
RWT and NRWT Certificates / 2020 / Version 1.0
Page 2 of 17
Table of Contents
Introduction ......................................................................................................... 3
Background .......................................................................................................... 3
1. Summary of changes .............................................................. 4
2. Certificate filing options ........................................................... 4
3. New Investment Income Reporting requirements ........................ 5
4. Data format ........................................................................... 6
5. RWT withholding certificate IR 15 - version 33 (1 Apr 2019 - 31
Mar 2020).............................................................................. 8
6. New Zealand NRWT withholding certificate IR 67 - version 033 (1
Apr 2019 -31 Mar 2020) ........................................................ 10
7. IR number validation - modulus 11 digit check ......................... 13
8. Bank account number validation ............................................. 15
Third Party Specification
RWT and NRWT Certificates / 2020 / Version 1.0
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Introduction
This method of filing is only for the details of Resident Withholding Tax (RWT) and Non-Resident Withholding Tax (NRWT) deducted from interest and non-resident passive
income respectively shown on the recipient’s certificates IR15 and IR67. This is not a method for filing the IR17 certificates for recipients of Maori authority distributions, Specified dividends or Dividends treated as interest.
Background
IR15 (for RWT) and IR67 (for NRWT) are certificates which show how much gross income (interest/dividend) the recipients received and how much tax was withheld for the year. At the end of the financial year, the Interest and/or Dividend payers (i.e. Banks and Investment Providers) file the Reconciliation Statement IR15S for Resident Withholding Tax (“RWT”) and/or IR67S for Non-Resident Withholding Tax (“NRWT”) to IRD.
The payers are required to attach their recipients’ interest or dividend certificates (IR15 and/or IR67) to the Reconciliation Statement. The sum of gross and deduction interest/dividend from the IR15/IR67 certificated must match the amount they put on the Reconciliation Statement. For more information on Non-resident withholding tax (NRWT) and Resident withholding tax (RWT) see the IRD webpages: www.ird.govt.nz/nrwt/nrwt-payers www.ird.govt.nz/rwt
Note: This file specification is only to be used if you have not yet switched to the new investment income reporting process (see section 3 for more information on this change).
Third Party Specification
RWT and NRWT Certificates / 2020 / Version 1.0
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1. Summary of changes
1. The form version number in the header and detail records for year ending 31
March 2020 will be version 033.
2. The return period in the detail records for year ending 31 March 2020
changes to 20200331.
3. The due date for submitting the certificates to us is 15th May.
4. No testing of files will occur this year as the format has not changed.
2. Certificate filing options
The due date for submitting end-of-year resident and non-resident withholding tax (RWT/NRWT) certificate information is 15 May 2020 for the 2019/20 tax year. You can upload the file using myIR. For this method, you do not need to encrypt the files. Encrypted files can’t be uploaded via myIR.
Alternatively, files can be sent to us via email provided they are encrypted using PGP/GPG encryption software. For multiple RWT/NRWT files, they can first be zipped, and then the zip file can be encrypted. The email address to send files to is: [email protected]. The file size limits for this email address have been increased to accept very large files. The coversheet to be used when emailing files can be found on the following webpage: http://www.ird.govt.nz/rwt/deducting/filing/ If you cannot email the file or can’t use the file upload method, then the acceptable disc types are:
Media type Typical capacity
CD ROM 650 – 700 MB
DVD ROM 4.7 GB +
USB Stick 8 GB +
Discs/USB are to be mailed to:
Operations Delivery Upper Hutt Inland Revenue PO Box 39090 Wellington Mail Centre Lower Hutt 5045 The accompanying reconciliation statement (IR15S or IR 67S) can be mailed to the same
address or can be filed online through myIR.
Third Party Specification
RWT and NRWT Certificates / 2020 / Version 1.0
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3. New Investment Income Reporting requirements
From 1 April 2019, more frequent reporting of investment income information in an electronic format will be available for payers who opt to do so. If payers do opt into the new reporting process, the earliest return will be due on 20 May 2019. There will be three reporting methods available; an online form (suitable for low volumes), a File Upload service and a Gateway service. Please note; as well as the new requirement for investment income information to be reported more frequently and in an electronic format, there are also changes to the level of information that needs to be reported. Specifically, more detailed information about the
payee will be required (where it has been provided to the payer) such as date of birth, contact address and details about any joint account holders. The new Investment Income Reporting process is voluntary from 1 April 2019, but it will become compulsory from 1 April 2020. For further information on the new Investment Income Reporting requirements and the methods available, please refer to the information on this IRD webpage. If payers wish to elect into the new rules partway through 2019, the old rules will continue to apply to payments made before this date. This means that the payer would need to provide a reconciliation statement by 15 May 2020 in relation to payments made under the old rules as per the filing instructions contained in this document, and issue RWT/NRWT certificates to the payees for such payments. Any payments made after the date that the
payer opts into the new reporting process would need to be reported as per the instructions located at the above link. For more information on the changes we are introducing to investment income reporting, please see this page.
Third Party Specification
RWT and NRWT Certificates / 2020 / Version 1.0
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4. Data format
In order to process the RWT/NRWT files, data must be submitted in the standard ASCII text file format. A defined set of field attributes is common to all record layouts. These attributes specify the format of record fields and are used for validation at the time of uploading data. The range of field attributes is:
• ANUM - any printable alpha numeric characters - including !@#$%^&*(){}`~-_=+|;:,<.>/?'. (except [ , ] , \ , ~ )
• NUM - unsigned numbers; characters 0 to 9; padded with leading zeros
• DEC - signed monetary value in cents; leading -ve sign (hyphen) if value is negative; if positive then the +ve (plus) sign may be substituted with a blank, and padded with leading zeros, (e.g. -0000000012345 = $-123.45; 0000000012345 = +$123.45; COBOL format statement PICS9(11)V99)
• PDEC - positive signed monetary value in cents; a leading +ve (plus) character must precede padding zeros (e.g. +0000000073421 = $734.21; COBOL format statement PIC S9(11)V99)
• NDEC - negative signed monetary value in cents; a leading -ve (hyphen) character must precede padding zeros (e.g. -0000000000267 = $-2.67; COBOL format statement PIC S9(11)V99)
• IRD - valid IR numbers (see section 7 "IR number validation) with a leading zero
• ALPHA - any letter(s) of the alphabet; A – Z.
Version numbers for this and previous years:
• 2020 033 • 2019 032
• 2018 031 • 2017 030 • 2016 029 • 2015 028 • 2014 027 • 2013 026 • 2012 025
• 2011 024 • 2010 023 • 2009 022 • 2008 021 • 2007 020
Common reasons for rejecting a file:
• The records contain invalid IR numbers. Please ensure that validation is done before sending data to us.
• The IR number in the header does not match the IR number on the reconciliation provided, i.e. IR 15S or IR 67S.
• “000000000” is contained in the header record for the RWT or NRWT payer’s IR number.
• The resident withholding tax (RWT) or non-resident withholding tax (NRWT) payer is not registered with us for that tax type.
• The corresponding IR 15S/IR 67S has not been received.
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RWT and NRWT Certificates / 2020 / Version 1.0
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• The records contain negative gross, or positive deduction fields. Please ensure gross fields are positive, and deduction fields are negative.
• The header and/or certificates do not contain the correct number of bytes. Please ensure that the byte size of the header and certificates is made up to 228 bytes for RWT and 370 bytes for NRWT, as per this specification.
• Filler fields and key points are omitted from both header and certificate records. This has often caused major delays in processing records.
• Country code errors on the IR67 file. The country code cannot be NZ, it must be a foreign country code.
Third Party Specification
RWT and NRWT Certificates / 2020 / Version 1.0
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5. RWT withholding certificate IR 15 - version 33 (1 Apr
2019 - 31 Mar 2020)
Record layout for file header IR15
One header record must precede the certificate detail records in every data file. The total record size is 228 bytes.
Field Name Attribute Length Comment
Record Header Fields
Form_Type
Form_Version
Certificate_Count
ANUM
NUM
NUM
5
3
8
Record type; must be RWTT(space)
Record version; must be 033 for the year ending
31/03/2020
Number of records in the file following this header record
(not including this header record)
Record Detail Fields
User_IRD_Nbr
IRD
9
RWI payer's IR number; must not be 000000000 1
Payer_Name ANUM 74 Trading name of the RWI payer
Payer_Address_1 ANUM 30 RWI payer's address (street)
Payer_Address_2 ANUM 30 RWI payer's address (suburb / city)
Filler ANUM 69 Spaces (blanks) to make header same size as certificate
record
1 This is the IR number of the RWT payer. This IR number cannot be "000000000" as this IR number links the RWT certificates to the RWT reconciliation. It is also vital that
this number is valid (see IR number validation).
Record layout for certificate IR15
Any number of certificate records may be in a data file. The total record size is 228 bytes.
Field Name Attribute Length Comment
Record Header Fields
Form_Type ANUM 5 Record type; must be IR15T
Form_Version NUM 3 Record version; must be 033 for the year ending 31/03/2020
Record Detail Fields
CLt_IRD_NBR IRD 9 RWI recipient's IR number 1
Payee_Name ANUM 74 RWI recipient’s name. Surname followed by space(s), then
first names or organisation name
Payee_Address_1 ANUM 30 Payee’s address line 1 (street); last known address; must be completed 2
Payee_Address_2 ANUM 30 Payee’s address line 2 (suburb / city); last known address; must be completed 2
Return_Period NUM 8 Tax period to which payment relates – 20180331 - must be in this format 3
Gross_RWI_Paid PDEC (+) 14 Gross RWI amount paid to recipient (+) 8
RWT_Withheld NDEC (-) 14 RWT amount withheld 8
Joint_Acct_Ind ALPHA 1 Y - if the bank account is a joint account; N – otherwise 4
Bank_Acct_ID NUM 2 Bank ID portion of account number 5, 6
Bank_Acct_Branch NUM 4 Bank branch number 5, 6
Bank_Acct_Nbr NUM 8 Bank account number 5, 6
Bank_Acct_Sfx NUM 4 Bank account suffix 5, 6
Acct_Nbr NUM 21 Client account number for use by non-banks 7
Filler ANUM 1 Spaces (blanks)
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RWT and NRWT Certificates / 2020 / Version 1.0
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1 This is the IR number of the RWI recipient. If no number has been supplied or the supplied number is not valid then this field can be filled with nine zeros (“000000000”). Please ensure IR number validation is done (see section IR number validation) as it is the largest cause of rejected data.
2 The last known address of the payee. This field must be completed. 3 The return period must be a valid calendar date in the format CCYYMMDD (i.e. year, month and day). The date must correspond to the relevant tax year (e.g. 20200331 for year ended 31 March 2020). 4 The next four fields must form a valid bank account number (see Bank account number validation). In the case of a consolidated certificate, any one account number is sufficient. 5 Either bank account details or alternative account number details must be supplied, not both. 6 If not available, field is to be filled with zero characters.
7 If not available, field is to be filled with blank (space) characters. 8 Please ensure that the appropriate positive (+) or negative (-) sign is the first character in the field.
RWT example:
Below is an example of the correct file layout for RWTT where header shows 36 records for IR number 100000131. Note: The “*” represents a space for this example only.
RWTT*03300000036100000131CLIENT*ONE******************************************************
**********12−22*HAWKESTONE*STREET*******WELLINGTON,*NEW*ZEALAND******************
**********************************************************
IR15T033100000245MAG*MEDIA*LTD**********************************************************
***THORNDON**********************WELLINGTON********************20200331+0000012726317
−0000004199684N000000000000000000**********************
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RWT and NRWT Certificates / 2020 / Version 1.0
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6. New Zealand NRWT withholding certificate IR 67 -
version 033 (1 Apr 2019 -31 Mar 2020)
Record layout for file header IR67
One header record must precede the certificate detail records in every data file. The total record size is 370 bytes.
Field Name Attribute Length Comment
Record Header Fields
Form_Type ANUM 5 Record type; must be NRWTT
Form_Version NUM 3 Record version; must be 033 for the year ending
31/03/2020
Certificate_Count NUM 8 Number of records in the file following this header record
(not including this header record)
Record Detail Fields
User_IRD_Nbr IRD 9 NRWT payer’s IR number; must not be 000000000 1
Payer_Name ANUM 74 Trading name of the NRWT payer
Payer_Address_1 ANUM 30 NRWT payer’s address (street)
Payer_Address_2 ANUM 30 NRWT payer’s address (suburb/city)
Filler ANUM 211 Spaces (blanks) to make header same size as certificate record
1 This is the IR number of the NRWT payer. This IR number cannot be "000000000" as
it links the NRWT certificates to the NRWT reconciliation. It is also vital that this number is valid (see section IR number validation)
Record layout for certificate IR67
Any number of certificate records may be in a data file. The total record size is 370 bytes.
Field Name Attribute Length Comment
Record Header Fields
Form_Type ANUM 5 Record type; must be IR 67T
Form_Version NUM 3 Record version; must be 033 for the year ending
31/03/2020
Record Detail Fields
Clt_IRD_Nbr IRD 9 NRWT recipient’s IR number (where known) 1
Payee_Name ANUM 30 NRWT recipient’s surname (family name)
Payee_Name ANUM 30 NRWT recipient’s first name(s) (personal names)
Payee_Address_1 ANUM 30 Payee’s address line 1 (street); last known address; must
be completed 2
Payee_Address_2 ANUM 30 Payee’s address line 2 (suburb); last known address;
must be completed 2
Payee_Address_3 ANUM 30 Payee’s address line (city); last known address;
must be completed 3
Payee_Address_4 ANUM 30 Payee’s address line (country); last known address;
must be completed 3
Payee Country Code ALPHA 2 Payee’s country code (capitals) 4 MUST BE COMPLETED
Return_Period NUM 8 Tax period to which payment relates –
20200331 - must be in this format 5
Gross_NRWI_ (Div) PDEC (+) 14 Gross dividends liable for NRWT (+) 6
Gross NRWI_(Int) PDEC (+) 14 Gross interest liable for NRWT 6
Gross NRWI_(Cult Roy) PDEC (+) 14 Gross cultural royalties liable for NRWT 6
Gross NRWI_(Oth Roy) PDEC (+) 14 Gross other royalties liable for NRWT 6
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RWT and NRWT Certificates / 2020 / Version 1.0
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Field Name Attribute Length Comment
NRWT_Paid (on Div) NDEC (-) 14 NRWT paid on dividends 6
NRWT_Paid (on Int) NDEC (-) 14 NRWT paid on interest 6
NRWT_Paid (on Cult Roy) NDEC (-) 14 NRWT paid on cultural royalties 6
NRWT_Paid (on Oth Roy) NDEC (-) 14 NRWT paid on other royalties 6
NRWT_Paid (Total) NDEC (-) 14 Total NRWT paid 6
DWP_ Credits (Div Pay) PDEC (+) 14 Foreign dividend payment credits 6, 9
NRWT_Net (Paid) DEC 14 Net NRWT paid. If "DWP_Credits (Div PAY)" is
> NRWT_Paid (Total) then amount must be PDEC,
otherwise amount must be NDEC 6,7
DOB NUM 8 Date of birth eg 19681118 - must be in this format 8
Filler ANUM 1 Spaces (blanks)
1 This is the IR number of the NRWT recipient. If no number has been supplied or the supplied number is not valid then this field should be filled with zeroes. Please ensure IR number validation is done (see IR number validation), as it is the largest cause of rejected data.
2 As many treaty partners are using data matching software to match the non-resident withholding income data we provide them against their taxpayer database, it is essential name and address fields are delimited correctly. There have been a large number of records where incorrect delimitation has caused names and addresses to populate the wrong Payee Name and Address fields. Please ensure the first names rather than initials are provided and also ensure the Surname (or family name) is before the First Names (or personal
names). 3 The last known address of the payee. This field must be completed. 4 The payee’s country code. This field must be completed with a country code, and must not include spaces, blanks, or country code “NZ”. If a country code is not known please enter XX. See http://www.ird.govt.nz/nrwt/nrwt-payers/country-codes.html or
the correct country codes. 5 The return period must be a valid calendar date in the format CCYYMMDD (ie year, month and day). The date must correspond to the relevant tax year (eg 20200331 for year ended 31 March 2020). 6 Please ensure that the appropriate positive (+) or negative (-) sign is the first character in the field. 7 If DWP_Credits (Div PAY) is > NRWT_Paid (Total) then amount must be PDEC, otherwise amount must be NDEC. Note: NRWT_Net (Paid) "DEC" = NRWT_Paid (Total) "NDEC" plus DWP_Credits (Div Pay) "PDEC". 8 The date of birth must be in the format CCYYMMDD (ie year, month and day). If not available, then field is to be filled with 8 zero characters ie “00000000”. 9 DWP credits are now known as foreign dividend payment credits FDP.
Note: The Foreign Dividend Payment (FDP) rules have been fully repealed from 1 April 2017. FDP
credits should no longer be included in this field. However the field must remain as it can still be
used when filing for back years.
Third Party Specification
RWT and NRWT Certificates / 2020 / Version 1.0
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NRWT example:
Below is an example of the correct file layout for NRWT - header shows 24 records and 370 bytes, IR number 100000121. Note: The “*” represents a space for this example only.
NRWTT03300000024100000121CLIENT*ONE*****************************************************
***********P*O*BOX*748*******************NEWMARKET**AUCKLAND***********************
*********************************************************************************************
*********************************************************************************************
*************
IR67T033100000253SURNAME***********************FIRSTNAME*********************ADDRESS1
**********************ADDRESS2**********************ADDRESS3**********************ADDRE
SS4**********************GB20200331+0000000011225+0000000166356+0000000005566+0000000002266−
0000000001683
−0000000016635−0000000000556−0000000000226−0000000020100+0000000000000−000000002010020681118*
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RWT and NRWT Certificates / 2020 / Version 1.0
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7. IR number validation - modulus 11 digit check
The IRD number format used by Inland Revenue is an eight or nine digit number consisting of the following parts -
• A seven or eight digit base number
• A trailing check digit
Check digit validation
The following steps are to be performed -
1. Check the valid range
• If the IRD number is < 10-000-000 or > 150-000-000 then the number is invalid. This step ensures that the IRD number is in the already issued range, or is in the range expected to be issued in the next 10 years.
2. Form the eight digit base number:
• Remove the trailing check digit.
• If the resulting number is seven digits long, pad to eight digits by adding a leading zero.
3. Calculate the check digit:
• To each of the base number’s eight digits a weight factor is assigned. From left to right these are: 3, 2, 7, 6, 5, 4, 3, 2.
• Sum together the products of the weight factors and their associated digits.
• Divide the sum by 11. If the remainder is 0 then the calculated check digit is 0.
• If the remainder is not 0 then subtract the remainder from 11, giving the calculated check digit.
• If the calculated check digit is in the range 0 to 9, go to step 5.
• If the calculated check digit is 10, continue with step 4.
4. Re-calculate the check digit:
• To each of the base number’s eight digits a secondary weight factor is assigned. From left to right these are: 7, 4, 3, 2, 5, 2, 7, 6.
• Sum together the products of the weight factors and their associated digits.
• Divide the sum by 11. If the remainder is 0 then the calculated check digit is 0.
• If the remainder is not 0 then subtract the remainder from 11, giving the
00 calculated check digit.
• If the calculated check digit is 10, the IRD number is invalid.
5. Compare the check digit:
• Compare the calculated check digit to the last digit of the original IRD number.
If they match, the IRD number is valid.
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RWT and NRWT Certificates / 2020 / Version 1.0
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Example 1 IR number 49091850. The base number is 4909185 and the supplied check digit is 0. The number is greater than 10,000,000. Using the weightings above: (0*3) + (4*2) + (9*7) + (0*6) + (9*5) + (1*4) + (8*3) + (5*2) = 154. 154 / 11 = 14 remainder 0 (i.e. mod (154,11) = 0) The remainder (0) = check digit (0), so no further calculation is necessary. Example 2 IR number 35901981. The base number is 3590198 and the supplied check digit is 1. The number is greater than
10,000,000. Using the weightings above: (0*3) + (3*2) + (5*7) + (9*6) + (0*5) + (1*4) + (9*3) + (8*2) = 142. 142 / 11 = 12 remainder 10 (i.e. mod (142,11) = 10) 11 – 10 = 1 which matches the check digit. The number is valid. Example 3
IR number 49098576. The base number is 4909857 and the supplied check digit is 6. The number is greater than 10,000,000. Using the weightings above: (0*3) + (4*2) + (9*7) + (0*6) + (9*5) + (8*4) + (5*3) + (7*2) = 177 . 177 / 11 = 16 remainder 1 (i.e. mod(177,11) = 1) 11 – 1 = 10 so perform the secondary calculation. (0*7) + (4*4) + (9*3) + (0*2) + (9*5) + (8*2) + (5*7) + (7*6) = 181
181 / 11 = 16 remainder 5 (i.e. mod(181,11) = 5) 11 – 5 = 6, which matches the check digit. The number is valid. Example 4 (9 digit IRD number) IR number 136410132. The base number is 13641013 and the supplied check digit is 2. The number is greater than
10,000,000. Using the weightings above: (1*3) + (3*2) + (6*7) + (4*6) + (1*5) + (0*4) + (1*3) + (3*2) = 89 . 89 / 11 = 8 remainder 1 (i.e. mod (89,11) = 1) 11 – 1 = 10 so perform the secondary calculation. (1*7) + (3*4) + (6*3) + (4*2) + (1*5) + (0*2) + (1*7) + (3*6) = 75 75 / 11 = 6 remainder 9 (i.e. mod (75,11) = 9) 11 – 9 = 2 which matches the check digit.
The number is valid. Example 5 (9 digit IRD number) IR number 136410133. The base number is 13641013 and the supplied check digit is 3. The number is greater than 10,000,000. Using the weightings above: (1*3) + (3*2) + (6*7) + (4*6) + (1*5) + (0*4) + (1*3) + (3*2) = 89 . 89 / 11 = 8 remainder 1 (i.e. mod (89,11) = 1)
11 – 1 = 10 so perform the secondary calculation. (1*7) + (3*4) + (6*3) + (4*2) + (1*5) + (0*2) + (1*7) + (3*6) = 75 75 / 11 = 6 remainder 9 (i.e. mod (75,11) = 9) 11 – 9 = 2, which does not match the check digit (3). The number is invalid. Example 6 IR number 9125568. The number is less than 10,000,000 so fails the first validation. The number is invalid.
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RWT and NRWT Certificates / 2020 / Version 1.0
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8. Bank account number validation
The bank account number format used by all banks is numeric and includes the following parts: • Bank ID (maximum 2 digits) • Bank branch (maximum 4 digits) • Account base number (maximum 8 digits) • Account suffix (maximum 4 digits). For processing at Inland Revenue the fields for the individual account number parts are all of
maximum size. If less than the maximum number of digits is supplied, then values are right justified and the fields padded with zeroes (where applicable). Validation process
The first step in the validation process is to verify the bank branch number. For every bank
ID, a range of branch numbers is allocated. If the bank ID is not one of those listed below or the branch number is not included in the range(s) specified, the bank account number is invalid. If the branch number is valid, then derive the appropriate code from the “Algorithm” column below and perform the second validation step as outlined in the first paragraph over the page.
Bank
ID
Valid Branch Numbers Algorithm Bank
ID
Valid Branch
Numbers
Algorithm
01 0001 - 0999, 1100 - 1199, 1800 - 1899
See note 20 4100 - 4199 See note
02 0001 - 0999, 1200 - 1299 See note 21 4800 - 4899 See note
03 0001 - 0999, 1300 - 1399, 1500 - 1599, 1700 – 1799 , 1900 - 1999, 7350 - 7399
See note 22 4000 - 4049 See note
04 2020 - 2024
06 0001 - 0999, 1400 - 1499 See note 23 3700 - 3799 See note
08 6500 - 6599 D 24 4300 - 4349 See note
09 0000 E 25 2500 - 2599 F
10 5165 - 5169 See note 26 2600 - 2699 G
11 5000 - 6499, 6600 - 8999 See note
12 3000 - 3299, 3400 – 3499, 3600 - 3699
See note 27 3800 - 3849 See note
13 4900 - 4999 See note 28 2100 - 2149 G
14 4700 - 4799 See note 29 2150 - 2299 G
15 3900 - 3999 See note 30 2900 - 2949 See note
16 4400 - 4499 See note 31 2800 - 2849 X
17 3300 - 3399 See note 33 6700 - 6799 F
18 3500 - 3599 See note 35 2400 - 2499 See note
19 4600 - 4649 See note 38 9000 - 9499 See note
Note: If the account base number is below 00990000 then apply algorithm A, otherwise apply algorithm B.
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Validation process (continued)
The second validation step is a modulus n algorithm applied to the whole account number. The algorithm type is derived from the table on the previous page. Follow this process: 1. Identify the corresponding weight factor for every digit in the account number as
shown in the table below. Note: all fields (ie bank ID, bank branch, account base and account suffix) are right justified and padded with zeroes.
2. Add together the products of the weight factors and their associated account
number digit.
If the algorithm E or G is used then add the two digits of the product (tens and ones), and again the two digits of the result before summing (see example 3 on page 16).
3. Divide the sum by the value in the “Modulo” column below. If the remainder is zero
then the bank account number is valid.
Algorithm Bank Branch Account Base Suffix Modulo
A 0 0 6 3 7 9 0 0 10 5 8 4 2 1 0 0 0 0 11
B 0 0 0 0 0 0 0 0 10 5 8 4 2 1 0 0 0 0 11
C 3 7 0 0 0 0 9 1 10 5 3 4 2 1 0 0 0 0 11
D 0 0 0 0 0 0 0 7 6 5 4 3 2 1 0 0 0 0 11
E 0 0 0 0 0 0 0 0 0 0 5 4 3 2 0 0 0 1 11
F 0 0 0 0 0 0 0 1 7 3 1 7 3 1 0 0 0 0 10
G 0 0 0 0 0 0 0 1 3 7 1 3 7 1 0 3 7 1 10
X 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1
Note 1: Algorithm C is not currently used by the banks. Note 2: Algorithm X (for Bank ID 31) always verifies the bank account number to be
valid. It is included in this table so the same validation logic can be applied to all account numbers.
Example 1 For the bank account number 01-902-0068389-00 algorithm A is to be used for validation.
1. Formatted account number: 0 1 0 9 0 2 0 0 0 6 8 3 8 9 0 0 0 0
Weight digits from table: 0 0 6 3 7 9 0 0 10 5 8 4 2 1 0 0 0 0
2. (0*0) + (1*0) + (0*6) + (9*3) + (0*7) + (2*9) + (0*0) + (0*0) + (0*10) + (6*5) + (8*8) + (3*4) + (8*2) + (9*1) + (0*0) + (0*0) + (0*0) + (0*0)
= 176 3. 176 / 11 = 16, remainder = 0 The bank account number is valid.
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Example 2 For the bank account number 08-6523-1954512-001 algorithm D is to be used for
validation.
1. Formatted account number: 0 8 6 5 2 3 0 1 9 5 4 5 1 2 0 0 0 1
Weight digits from table: 0 0 0 0 0 0 0 7 6 5 4 3 2 1 0 0 0 0
2. (0*0) + (8*0) +
(6*0) + (5*0) + (2*0) + (3*0) + (0*0) + (1*7) + (9*6) + (5*5) + (4*4) + (5*3) + (1*2) + (2*1) + (0*0) + (0*0) + (0*0) + (1*0) = 121 3. 121 / 11 = 11, remainder = 0 The bank account number is valid.
Example 3 For the bank account number 26-2600-0320871-032 algorithm G is to be used for validation:
1. Formatted account number: 2 6 2 6 0 0 0 0 3 2 0 8 7 1 0 0 3 2
Weight digits from table: 0 0 0 0 0 0 0 1 3 7 1 3 7 1 0 3 7 1
2. (2*0) = 00 -> 0 + 0 = 00 -> 0 + 0 = 00
(6*0) = 00 -> 0 + 0 = 00 -> 0 + 0 = 00 (2*0) = 00 -> 0 + 0 = 00 -> 0 + 0 = 00 (6*0) = 00 -> 0 + 0 = 00 -> 0 + 0 = 00 (0*0) = 00 -> 0 + 0 = 00 -> 0 + 0 = 00 (0*0) = 00 -> 0 + 0 = 00 -> 0 + 0 = 00 (0*0) = 00 -> 0 + 0 = 00 -> 0 + 0 = 00 (0*1) = 00 -> 0 + 0 = 00 -> 0 + 0 = 00
(3*3) = 09 -> 0 + 9 = 09 -> 0 + 9 = 09 (2*7) = 14 -> 1 + 4 = 05 -> 0 + 5 = 05 (0*1) = 00 -> 0 + 0 = 00 -> 0 + 0 = 00 (8*3) = 24 -> 2 + 4 = 06 -> 0 + 6 = 06 (7*7) = 49 -> 4 + 9 = 13 -> 1 + 3 = 04 (1*1) = 01 -> 0 + 1 = 01 -> 0 + 1 = 01 (0*0) = 00 -> 0 + 0 = 00 -> 0 + 0 = 00 (0*3) = 00 -> 0 + 0 = 00 -> 0 + 0 = 00 (3*7) = 21 -> 2 + 1 = 03 -> 0 + 3 = 03 (2*1) = 02 -> 0 + 2 = 02 -> 0 + 2 = 02 -------- 30 3. 30 / 10 = 3, remainder = 0
The bank account number is valid.